Home \ Faculty Details \ Mohamed Elmagrhi
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  • Phone:

    0138499281

  • Email:

    melmagrhi@pmu.edu.sa

  • Office No:

    COBA/1 - F083

  • Mohamed Elmagrhi

  • Job Title :

    Associate Professor

  • College :

    College of Business Administration


  • Department :

    Accounting & Finance


Dr. Mohamed Elmagrhi is an Associate Professor of Accounting at PMU. He brings extensive international experience to the role, having previously spent six years at Swansea University, UK, as an Associate Professor and Accreditation Lead. During his tenure there, he served as Deputy Director for the BSc Accounting and Finance programs. Dr. Elmagrhi’s academic career also includes senior roles at the University of Huddersfield, UK, where he was a member of the Research and Enterprise Committee, and the University of East London, UK.

Mohamed has a PhD (University of Huddersfield), an MSc with Merit (University of Huddersfield), and a BSc with First Class (University of Almergheb) degrees in accounting, and a Fellow of the Higher Education Academy (FHEA).

Mohamed national and international reputation in Accounting is growing consistently and this is supported by his increasing research outputs, involvement in journal editorship (i.e., editorial board member of Business Strategy and the Environment; and the International Journal of Financial Studies), contribution to the peer-review of highly reputable academic journals and conferences, and maintenance of sustained record of postgraduate research student supervision and completion.

Mohamed has presented his research at a number of national and international conferences, workshops, and research seminar series in various countries. Mohamed has won external research grant awards from prestigious funding bodies, such as British Academy and the British Academy of Management. Mohamed is also a frequent ad hoc reviewer for a number of leading journals, such as British Journal of Management, Accounting, Auditing and Accountability Journal, Corporate Governance: An International Review, International Business Review, Journal of International Accounting, Auditing and Taxation, European Management Review, International Journal of Finance and Economics, Business Strategy and the Environment, Journal of Applied Accounting Research, and International Journal of Auditing.

 

PhD. Master, Bachelor, FHEA.

[Please note that the journal quality rankings reported in the square brackets beside every journal publication have been taken from the three most inclusive and widely used journal quality guide sources internationally, namely: (i) Association of Business Schools (ABS) Academic Journal Quality Guide; (ii) the Australian Business Deans Council (ABDC) Journal Quality List; and (iii) the SCImago Journal Rank or Scientific Journal Rank (SJR) Rankings. The ABS and ABDC lists of journal quality rankings are compiled by a panel of senior academics with subject specific expertise using information from various sources, whilst the SJR list of journal quality rankings is based on citations and impact factors of the rated journals. ABS uses a 4-scale numerical ranking of 1 (lowest quality – national) to 4 (highest quality – world leading), whilst ABDC uses a similar 4-scale alphabetical ranking of C (lowest quality – national) to A* (highest quality – world leading) in ascending order of journal quality. On the other hand, the SJR rates journals by classifying them into four quartiles, ranging from Quartile 4 (lowest quality – national) to Quartile 1 (highest quality – world leading). Thus, ABS 1 and 4 stars are equivalent to ABDC ‘C’ and A*, and SJR Quartile 4 and Quartile 1 ratings, respectively]. Finally, and where applicable, the impact factor of a journal is recorded. The impact factor generally seeks to measure the relative importance of a journal within its field and therefore, journals with higher impact factors are often deemed to be more important than those with lower ones.

  1. Assidi, S., & Elmagrhi, M.H. ‘The Role of Corporate Sustainability in Shaping Integrated Reporting: Insights from Europe’, Business Strategy and the Environment, [In-Press]. [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q1 (4- Star); Scopus/SSCI Journal)]. [Impact Factor: 13.30].  
  2. Hasan, A., Anwar, W., Elmagrhi, M.H, & Ntim, C.G. (2025). ‘Financial Clout, Global Reputation, and Governance in UK Higher Education Institutions’, Financial Accountability & Management, 41(3), 554-582. [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 2.60].
  3. Abodher, F., Elmagrhi, M.H, & Shlof, M. (2025). ‘National pride, trust in government and tax compliance: evidence from an environment of severe political instability’, Journal of Applied Accounting Research. [In Press]. [ABS 2-Star; ABDC Rating: B (2-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 3.90].
  4. Adu, D. A., Orazalin, N., Elmagrhi, M.H, & Ntim, C.G. (2025). ‘Neurodiversity, corporate boards and corporate performance: a systematic review, evidence-based recommendations and future research agenda’, Journal of Accounting Literature. [In Press]. [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q2 (3-Star); Scopus/SSCI Journal)]. [Impact Factor: 3.49].
  5. Elmagrhi, M.H., & Ntim, C.G. (2024). ‘Vice-Chancellor Pay and Performance: The Moderating effect of Vice-Chancellor Characteristics’, Work, Employment & Society, 38(1), 180-205. [ABS 4-Star; ABDC Rating: A (3-Star); SJR Q1 (4-Star)]. [Impact Factor: 5.10].
  6. Sarhan, A., Elmagrhi, M.H., & Elkhashen, E. (2024). ‘Corruption prevention practices and tax avoidance: the moderation effect of corporate board characteristics’, Journal of International Accounting, Auditing & Taxation. [In Press]. [ABS 3-Star; ABDC Rating: B (2-Star); SJR Q2 (3-Star); Scopus/SSCI Journal)]. [Impact Factor: 3.70]. Forthcoming.
  7. Boateng, A., Wang, Y., Ntim, C. G., & Elmagrhi, M.H. (2024). ‘Institutions and Corruption Relationship: Evidence from African Countries’, Journal of International Management. [In Press]. [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 4.90]. Forthcoming.
  8. Alatawi, I. A., Ntim, C. G., Zras, A., & Elmagrhi, M. H. (2023). ‘CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda’, International Review of Financial Analysis. [In Press]. [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 9.80]. Forthcoming.
  9. Elmagrhi, M.H., & Ntim, C.G. (2023). ‘Non-financial reporting in non-profit organisations: The case of risk and governance disclosures in UK higher education institutions’, Accounting Forum, 47(2), 223-248. [ABS 3-Star; ABDC Rating: B (2-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 3.40].
  10. Elmghaamez, I.K., Elmagrhi, M.H. (2022). ‘Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world’, International Journal of Auditing, 26(2), 212-239. [ABS 2-Star; ABDC Rating A (3-Star); SJR Q1(4-Star]. [Impact Factor:1.40].
  11. Elmagrhi, M.H, Ntim, C.G., Wang, Y., Elamer, A.A., & Crossely, R. (2021). ‘The Effect of Vice-Chancellor Characteristics and Internal Governance Mechanisms on Voluntary Disclosures in UK Higher Education Institutions’, Journal of International Accounting, Auditing & Taxation, [In Press]. [ABS 3-Star; ABDC Rating: B (2-Star); SJR Q2 (3-Star); Scopus/SSCI Journal)]. [Impact Factor: 3.70]. Forthcoming.
  12. Crossley, R.M., Elmagrhi, M.H., & Ntim, C.G. (2021). ‘Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium‐sized enterprises’, Business Strategy and the Environment, 30(8), 3740-3762, [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q1 (4- Star); Scopus/SSCI Journal)]. [Impact Factor: 13.30].
  13. Nguyen, T.H., Elmagrhi, M.H., Ntim, C.G., & Wu, Y. (2021). ‘Environmental performance, sustainability, governance and financial performance: Evidence from heavily-polluting industries in China’, Business Strategy and the Environment, 30(5), 2313-2331, [ABS 3- Star; ABDC Rating: A (3-Star); SJR Q1 (4- Star); Scopus/SSCI Journal)]. [Impact Factor: 13.30].
  14. Elamer, A.A., Ntim, C.G., Abdou, H.A., Owusu, A., Elmagrhi, M.H, & Ibrahim, A.E.A. (2021). ‘Are bank risk disclosures informative? Evidence from debt markets’, International Journal of Finance & Economics, 26(1), 1270-1298. [ABS 3-Star; ABDC Rating: B (2-Star); SJR Q2 (3-Star); Scopus/SSCI Journal)]. [Impact Factor: 2.80]. [Submitted to the 2021 REF by Coventry University]. [Internal REF Rating 3*].
  15. Aslam, S., Elmagrhi, M.H., Rehman, R.U., & Ntim, C.G. (2021). ‘Environmental management practices and financial performance using data envelopment analysis in Japan: The mediating role of environmental performance’, Business Strategy and the Environment, 1655-1673. [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q1 (4- Star); Scopus/SSCI Journal)]. [Impact Factor: 13.30].
  16. Elmagrhi, M.H., Ntim, C.G., Wang, Y., Abdou, H. & Zalata. A. (2020) ‘Corporate Governance Disclosure Index–Executive Pay Nexus: The Moderating Effect of Governance Mechanisms’, European Management Review, 17(1), 121-152. [ABS 3-Star; ABDC Rating: C (1-Star); SJR Q1 (4-Star)]. [Impact Factor: 2.80]. [Submitted to the 2021 REF by the University of Huddersfield and De Montfort University]. [Internal REF Rating 3*].
  17. Kilincarslan, E., Elmagrhi. M.H., & Li. Z. (2020) ‘Impact of governance structures on environmental disclosures in the Middle East and Africa’, Corporate Governance (Bingley), 20(4), 739-763. [ABS 2-Star; ABDC Rating: C (1-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 5.50].
  18. Zhang, Z., Zhang, Q., Ntim, C.G., & Elmagrhi, M.H. (2020) ‘Does Accounting Comparability affect Corporate Employment Decisions?’, British Accounting Review, 52(1), 1-23. 52. [ABS 3-Star; ABDC Rating: A* (4-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 9.40]. [Submitted to the 2021 REF by Swansea University, the University of Southampton]. [Internal REF Rating 4].
  19. Elamer, A.A., Ntim, C.G., Abdou, H.A., Zalata, A., & Elmagrhi, M.H. (2019) ‘The Impact of Multi-Layer Governance on Bank Risk Disclosure in Emerging Markets: The Case of Middle East and North Africa’, Accounting Forum, 43(2), 246-281. [ABS 3-Star; ABDC Rating: B (2-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 3.40]. [Submitted to the 2021 REF by the University of Huddersfield and the University of Central Lancashire]. [Internal REF Rating 3*+].
  20. Elmagrhi, M.H., Ntim, CG., & Elamer, A., Zhang, Q. (2019) ‘A study of environmental policies and regulations, governance structures, and environmental performance: the role of female directors’, Business Strategy and the Environment, 28(1), 206-220. [ABS 3-Star; ABDC Rating: A (3-Star); SJR Q1 (4- Star); Scopus/SSCI Journal)]. [Impact Factor: 13.30].  [Submitted to the 2021 REF by Brunel University London, the University of Huddersfield]. [Internal REF Rating 3*+].
  21. Elmagrhi, M.H., Ntim, C.G., Malagila, J., Fosu, S., & Tunyi, A.A. (2018). ‘Trustee board diversity, governance mechanisms, capital structure and performance in UK charities’, Corporate Governance (Bingley), 20(4), 739-763. [ABS 2-Star; ABDC Rating: C (1-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 5.50].
  22. Elmagrhi, M.H., Ntim, C.G., Crossley, R., Malagila, J., Fosu, S. & Vu, T. (2017). ‘Corporate Governance and Dividend Policy in UK Listed SMEs: The Effect of Board Characteristics’, International Journal of Accounting & Information Management, 25(4), 459-483. [ABS 2- Star; ABDC Rating: B (2-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 4.90].
  23. Elmagrhi, M.H., Ntim, C.G., & Wang, Y. (2016). ‘Antecedents of Voluntary Corporate Governance Disclosure: A Post-2007/08 Financial Crisis Evidence from the Influential UK Combined Code’, Corporate Governance (Bingley), 20(4), 739-763. [ABS 2-Star; ABDC Rating: C (1-Star); SJR Q1 (4-Star); Scopus/SSCI Journal)]. [Impact Factor: 5.50].

Mohamed has continuing research interests in Accounting and governance (taxation, corporate governance, financial accounting and reporting, the internationalisation of auditing standards), and accountability and ethics (corporate social responsibility – social and environmental accounting), having published my work in a number of internationally recognised journals, such as Work, Employment & Society, British Accounting Review, Accounting Forum, International Journal of Auditing, International Review of Financial Analysis, Journal of International Accounting, Auditing & Taxation, International Journal of Finance & Economics, European Management Review, Business Strategy and the Environment, amongst others.

Competitive Research Grant Awards:

  1. ‘Creating the Corporate Board Diversity Index (CBDI): A New Approach to Supporting Carbon Performance’, (with Nguyen, H.), 2023-2024. Awarded by the British Academy, UK, [Principal Investigator, Total Grant Amount Awarded: £10,000.00].
  2. ‘Board Diversity, Risk Disclosure and Performance in UK Higher Education Institutions’, (with Wang, Y. Boateng, A. and Ntim, C.G.), 2019-2020, Awarded jointly by the British Academy of Management, UK [Co-Investigator, Total Grant Amount Awarded: £4,000.00].
  3. ‘Governance and Risk Disclosure Practices in UK Higher Education Institutions in an Era of Austerity and Reform’, (with Ntim, C.G), 2015-2016, Awarded by the Leadership Foundation for Higher Education, UK [Research Assistant, Total Grant Awarded: £10,000.00].
  4. ‘The Role and Effectiveness of Audit Committees: The Case of UK Higher Education Institutions’, (with Soobaroyen, T., Broad, M.J., and Ntim, C.G.), 2013-2014, Awarded by the Leadership Foundation for Higher Education, UK [Research Assistant, Total Grant Amount Awarded: £10,000.00].

Academic Research Awards and Impacts:

  1. Won best full paper award in the Corporate Governance section at the British Academy of Management Conference, Kent University, UK, September 2025. Paper titled ‘Outside Directors’ Compensation and Climate Change Risk: Does CEO Power Matter?’.
  2. Appeared in the 2022, 2023, 2024 & 2025 AD Scientific Index as Accounting and Finance best scientist in Swansea University, School of       Management: https://www.adscientificindex.com/scientist/mohamed-h-elmagrhi/917064. [Accessed/Available 21st September 2025].
  3. Invited and interviewed by Patrick Jack (June 2024), The Times Higher Education, ‘Record £1.3 million severance pay for English sector leaders’ (see: : Record £1.3m severance pay for English higher education leaders.
  4. Outstanding Reviewer in the 2023 Emerald Literati Awards, selected by the editorial team of Corporate Governance (Bingley) Journal.
  5. Invited and interviewed by Tom Williams (August 2022), The Times Higher Education, ‘Vice-chancellors who focus on short-term goals paid more – study’ (see: https://www.timeshighereducation.com/news/vice-chancellors-who-focus-short-term-goals- paid-more-study. 
  6. A total of five of my papers were submitted by six research intensive UK institutions (University of Southampton, Swansea University, Brunel University London, University of Huddersfield, Coventry University and University of Central Lancashire) to the 2021 UK Research Excellence Framework.
  7. Recent Google Scholar citations (more than 2900), H-Index (13) and i10-Index (19).
  8. Business Strategy and the Environment, Most downloaded article during its first 12 months of publication (1 January 2021 – 31 December 2021) – ‘Sustainability and legitimacy theory: The case of sustainable social and environmental practices of small and medium-sized enterprises’.
  9. International Journal of Auditing, Most cited article (2021-2022) – ‘Diffusion theory, transnational antecedents and International Standards on Auditing adoption around the world’.
  10. Business Strategy and the Environment, Most cited article (2021-2022) – ‘Environmental performance, sustainability, governance and financial performance: Evidence from heavily- polluting industries in China’.
  11. Accounting Forum, Most cited and read article (2021-2025) – ‘The Impact of Multi-Layer Governance on Bank Risk Disclosure in Emerging Markets: The Case of Middle East and North   Africa’,https://www.tandfonline.com/action/showMostReadArticles?journalCode=racc20.
  12. International Journal of Finance and Economics, Top cited article (2020-2021) – ‘Are bank risk disclosures informative? Evidence from debt markets’.
  13. Business Strategy and the Environment, Most cited article (2019 – 2020) – ‘Environmental Regulations, Governance Structures and Environmental Performance in China: The Role of Corporate Board Gender Diversity’.
  14. Nominated for the Dillwyn Medal – Early Career Researcher Award (2020 – 2021), which is organised by The Learned Society of Wales, Swansea University, UK.

Journal Editorship:

  1. Editorial board member of the Business Strategy and the Environment.
  2. Associate Editor – Journal of Risk and Financial Management.
  3. Associate Editor – International Journal of Financial Studies.
  4. Associate Editor – Journal of Accounting, Business and Finance Research.
  5. Associate Editor – African Accounting and Finance Journal.
  6. Guest Editor for a special issue with the African Accounting and Finance Journal, titled “Accounting, Performance Auditing, Reporting, Accountability, and Sustainability in Public Sector Organisations in Developing and Emerging Economies”, (see: African Accounting and Finance Journal (AAFJ) - AAFA (Oct 2024 – Oct 2025).
  7. Guest Editor for a special issue with the Journal of Risk and Financial Management, titled “Corporate Governance, Accountability and Disclosure”, (see: JRFM | Special Issue : Corporate Governance, Accountability and Disclosure (Sep 2021 – Sep 2022). 

Mohamed possesses substantial teaching, examining, tutoring and supervising experience in a wide range of academic and professional accounting subjects, including Taxation, Management Accounting, Financial Accounting and Reporting, Research Design and Analysis, and Corporate Governance at both undergraduate and postgraduate levels in a number of national and international universities.

Mohamed has continuing research interests in Accounting and governance (corporate governance, risk disclosure, executive pay, internal control systems, taxation, financial accounting and reporting, the internationalisation of auditing standards, the role of internal/external auditor in enhancing corporate governance), and accountability and ethics (corporate social responsibility – social and environmental accounting).

  1. British Accounting and Finance Association (BAFA).
  2. British Academy of Management (BAM).
  3. African Accounting and Finance Association.
  4. Fellow of the Higher Education Academy (FHEA).